現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.29 | 0 | -1.28 | 0 | 1.31 | 3175.0 | -0.07 | 0 | -0.99 | 0 | 0.43 | 2050.0 | 0 | 0 | 22.16 | 3058.51 | -0.55 | 0 | -0.28 | 0 | 0.2 | -9.09 | 0.04 | 0.0 | 0.00 | 0 |
| 2022 (9) | -0.19 | 0 | 0.29 | 0 | 0.04 | 0 | 0 | 0 | 0.1 | 0 | 0.02 | 0.0 | 0 | 0 | 0.70 | -6.67 | -0.38 | 0 | -0.27 | 0 | 0.22 | -40.54 | 0.04 | 0.0 | 0.00 | 0 |
| 2021 (8) | -0.34 | 0 | -0.01 | 0 | -0.08 | 0 | 0.03 | 0 | -0.35 | 0 | 0.02 | 0.0 | 0 | 0 | 0.75 | 3.76 | -0.71 | 0 | -1.36 | 0 | 0.37 | -5.13 | 0.04 | 0.0 | 0.00 | 0 |
| 2020 (7) | -0.68 | 0 | 5.05 | 297.64 | -4.13 | 0 | -0.21 | 0 | 4.37 | 273.5 | 0.02 | -75.0 | -0.21 | 0 | 0.72 | -67.12 | -0.84 | 0 | -0.12 | 0 | 0.39 | -29.09 | 0.04 | 0.0 | -219.35 | 0 |
| 2019 (6) | -0.1 | 0 | 1.27 | 0 | -0.84 | 0 | 0.21 | 162.5 | 1.17 | 0 | 0.08 | -11.11 | 0 | 0 | 2.20 | 3.58 | -1.0 | 0 | -1.48 | 0 | 0.55 | -8.33 | 0.04 | 33.33 | 0.00 | 0 |
| 2018 (5) | -0.47 | 0 | -0.03 | 0 | -0.12 | 0 | 0.08 | -78.95 | -0.5 | 0 | 0.09 | -10.0 | -0.01 | 0 | 2.13 | 37.02 | -0.94 | 0 | -0.99 | 0 | 0.6 | -15.49 | 0.03 | -25.0 | 0.00 | 0 |
| 2017 (4) | 0.39 | -11.36 | 0.31 | 0 | -0.83 | 0 | 0.38 | 0.0 | 0.7 | 0 | 0.1 | -81.13 | 0 | 0 | 1.55 | -80.05 | -0.67 | 0 | -1.54 | 0 | 0.71 | -10.13 | 0.04 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0.44 | 0 | -0.94 | 0 | 0.39 | -58.06 | 0.38 | 0 | -0.5 | 0 | 0.53 | 26.19 | 0.07 | 16.67 | 7.78 | 40.46 | -0.82 | 0 | -1.07 | 0 | 0.79 | 79.55 | 0.04 | -20.0 | 0.00 | 0 |
| 2015 (2) | -0.45 | 0 | -0.3 | 0 | 0.93 | 0 | -0.06 | 0 | -0.75 | 0 | 0.42 | 90.91 | 0.06 | 0 | 5.54 | 118.11 | -0.75 | 0 | -0.54 | 0 | 0.44 | -27.87 | 0.05 | 25.0 | 0.00 | 0 |
| 2014 (1) | -0.31 | 0 | 1.87 | 0 | -1.1 | 0 | 1.12 | 2.75 | 1.56 | 246.67 | 0.22 | 0.0 | 0 | 0 | 2.54 | -10.39 | -0.89 | 0 | -0.53 | 0 | 0.61 | -61.64 | 0.04 | -20.0 | -258.33 | 0 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0 | 100.0 | 100.0 | -0.27 | -307.69 | -200.0 | -0.01 | 75.0 | 66.67 | 0.05 | 66.67 | 66.67 | -0.27 | -1450.0 | 30.77 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.14 | -16.67 | -27.27 | -0.21 | -61.54 | 34.38 | 0.03 | 0.0 | -40.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.11 | 50.0 | -129.73 | 0.13 | 333.33 | 108.67 | -0.04 | 76.47 | 80.95 | 0.03 | 127.27 | 137.5 | 0.02 | 110.53 | 101.77 | 0.03 | -25.0 | 0 | 0 | 0 | 0 | 10.71 | -51.79 | 0 | -0.12 | 29.41 | -20.0 | -0.13 | 31.58 | -165.0 | 0.03 | -25.0 | -40.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | -0.22 | -181.48 | -340.0 | 0.03 | -80.0 | -81.25 | -0.17 | 41.38 | -109.19 | -0.11 | -37.5 | -1200.0 | -0.19 | -145.24 | -272.73 | 0.04 | -90.7 | 0 | 0 | 0 | 0 | 22.22 | -81.4 | 0 | -0.17 | 19.05 | -30.77 | -0.19 | -533.33 | -46.15 | 0.04 | -20.0 | -20.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 0 |
| 23Q4 (17) | 0.27 | 190.0 | 92.86 | 0.15 | 266.67 | -28.57 | -0.29 | -866.67 | -314.29 | -0.08 | -366.67 | -700.0 | 0.42 | 207.69 | 20.0 | 0.43 | 0 | 0 | 0 | 0 | -100.0 | 119.44 | 0 | 0 | -0.21 | -90.91 | -90.91 | -0.03 | 90.62 | 0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 900.00 | 0 | 285.71 |
| 23Q3 (16) | -0.3 | -181.08 | -200.0 | -0.09 | 94.0 | -800.0 | -0.03 | 85.71 | 66.67 | 0.03 | 137.5 | -40.0 | -0.39 | 65.49 | -254.55 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.11 | -10.0 | -120.0 | -0.32 | -260.0 | -433.33 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q2 (15) | 0.37 | 840.0 | 516.67 | -1.5 | -1037.5 | -782.35 | -0.21 | -111.35 | -170.0 | -0.08 | -900.0 | -33.33 | -1.13 | -1127.27 | -927.27 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 23.08 | -11.11 | 0.2 | 253.85 | 122.22 | 0.05 | 0.0 | 66.67 | 0.01 | 0.0 | 0.0 | 142.31 | 0 | 208.33 |
| 23Q1 (14) | -0.05 | -135.71 | 82.14 | 0.16 | -23.81 | -40.74 | 1.85 | 2742.86 | 1950.0 | 0.01 | 200.0 | -66.67 | 0.11 | -68.57 | 1200.0 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | -0.13 | -18.18 | 0.0 | -0.13 | 0 | 58.06 | 0.05 | 0.0 | -44.44 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q4 (13) | 0.14 | 240.0 | 300.0 | 0.21 | 2200.0 | 0 | -0.07 | 22.22 | -133.33 | -0.01 | -120.0 | -125.0 | 0.35 | 418.18 | 600.0 | 0 | -100.0 | 0 | 0.01 | 0 | 0 | -0.00 | -100.0 | 0 | -0.11 | -120.0 | 21.43 | 0 | 100.0 | 100.0 | 0.05 | 0.0 | -37.5 | 0.01 | 0.0 | 0.0 | 233.33 | 0 | 0 |
| 22Q3 (12) | -0.1 | -266.67 | -233.33 | -0.01 | 94.12 | 0.0 | -0.09 | -130.0 | -400.0 | 0.05 | 183.33 | 150.0 | -0.11 | 0.0 | -175.0 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.18 | 0 | 0 | -0.05 | 44.44 | 75.0 | -0.06 | -166.67 | 66.67 | 0.05 | 66.67 | -44.44 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q2 (11) | 0.06 | 121.43 | 175.0 | -0.17 | -162.96 | -950.0 | 0.3 | 400.0 | 700.0 | -0.06 | -300.0 | -100.0 | -0.11 | -1000.0 | -83.33 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.00 | 0 | 100.0 | -0.09 | 30.77 | 50.0 | 0.09 | 129.03 | 169.23 | 0.03 | -66.67 | -70.0 | 0.01 | 0.0 | 0.0 | 46.15 | 0 | 0 |
| 22Q1 (10) | -0.28 | -300.0 | -64.71 | 0.27 | 0 | 1450.0 | -0.1 | -233.33 | -400.0 | 0.03 | -25.0 | 400.0 | -0.01 | 85.71 | 94.74 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.13 | 7.14 | 31.58 | -0.31 | 64.77 | -82.35 | 0.09 | 12.5 | -10.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.07 | -133.33 | 56.25 | 0 | 100.0 | 100.0 | -0.03 | -200.0 | -110.71 | 0.04 | 100.0 | 0.0 | -0.07 | -75.0 | 77.42 | 0 | 0 | 100.0 | 0 | 0 | 100.0 | -0.00 | 0 | 100.0 | -0.14 | 30.0 | 30.0 | -0.88 | -388.89 | -69.23 | 0.08 | -11.11 | -20.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q3 (8) | -0.03 | 62.5 | 83.33 | -0.01 | -150.0 | 97.37 | 0.03 | 160.0 | 250.0 | 0.02 | 166.67 | 200.0 | -0.04 | 33.33 | 92.86 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | -0.00 | 100.0 | -100.0 | -0.2 | -11.11 | -5.26 | -0.18 | -38.46 | 47.06 | 0.09 | -10.0 | -10.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q2 (7) | -0.08 | 52.94 | -366.67 | 0.02 | 200.0 | 100.0 | -0.05 | -150.0 | 44.44 | -0.03 | -200.0 | -200.0 | -0.06 | 68.42 | -250.0 | -0.01 | -150.0 | 0 | 0 | 0 | 100.0 | -1.39 | -142.36 | 0 | -0.18 | 5.26 | 0.0 | -0.13 | 23.53 | -62.5 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | -0.17 | -6.25 | 54.05 | -0.02 | 86.67 | -100.36 | -0.02 | -107.14 | 99.53 | -0.01 | -125.0 | 95.45 | -0.19 | 38.71 | -103.66 | 0.02 | 200.0 | 100.0 | 0 | 100.0 | 100.0 | 3.28 | 227.87 | 80.33 | -0.19 | 5.0 | 29.63 | -0.17 | 67.31 | -120.99 | 0.1 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 20Q4 (5) | -0.16 | 11.11 | -184.21 | -0.15 | 60.53 | -134.88 | 0.28 | 1500.0 | 193.33 | 0.04 | 300.0 | -83.33 | -0.31 | 44.64 | -150.0 | -0.02 | -166.67 | -300.0 | -0.01 | 0 | 98.86 | -2.56 | -157.26 | -320.51 | -0.2 | -5.26 | 42.86 | -0.52 | -52.94 | 38.82 | 0.1 | 0.0 | -16.67 | 0.01 | 0.0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | -0.18 | -700.0 | 0.0 | -0.38 | -3900.0 | 0.0 | -0.02 | 77.78 | 0.0 | -0.02 | -100.0 | 0.0 | -0.56 | -1500.0 | 0.0 | 0.03 | 0 | 0.0 | 0 | 100.0 | 0.0 | 4.48 | 0 | 0.0 | -0.19 | -5.56 | 0.0 | -0.34 | -325.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 0.03 | 108.11 | 0.0 | 0.01 | -99.82 | 0.0 | -0.09 | 97.9 | 0.0 | -0.01 | 95.45 | 0.0 | 0.04 | -99.23 | 0.0 | 0 | -100.0 | 0.0 | -0.2 | -1900.0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.18 | 33.33 | 0.0 | -0.08 | -109.88 | 0.0 | 0.1 | 25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 100.00 | 343.24 | 0.0 |
| 20Q1 (2) | -0.37 | -294.74 | 0.0 | 5.56 | 1193.02 | 0.0 | -4.29 | -1330.0 | 0.0 | -0.22 | -191.67 | 0.0 | 5.19 | 737.1 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 98.86 | 0.0 | 1.82 | 56.36 | 0.0 | -0.27 | 22.86 | 0.0 | 0.81 | 195.29 | 0.0 | 0.08 | -33.33 | 0.0 | 0.01 | 0 | 0.0 | -41.11 | 0 | 0.0 |
| 19Q4 (1) | 0.19 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.88 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | -0.85 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
